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NY J89592

October 29, 2003

CLA-2:RR:NC:1:113 NY J89592


TARIFF NO.: 9405.50.4000; 8306.29.0000

Ms. Julie Scoggan
Evans and Wood & Co., Inc.
612 E. Dallas Rd.
Suite 200
Grapevine, TX 76051

RE: The tariff classification of a candleholder and a cardholder from China

Dear Ms. Scoggan:

In your letter dated September 30, 2003, on behalf of Hobby Lobby, you requested a tariff classification ruling regarding two products – Item 227579 and Item 196147.

Samples were submitted with your ruling request. These samples will be returned to you.

Item 196147 is a candleholder consisting of a glass body and a “polyresin stone” stand. The stand is in the shape of a bouquet of callalillies.

Item 227579 is a cardholder consisting of metal and “polyresin stone.” It consists of a steel wire loop on a base in the shape of a heart and flowers. Although this particular item is probably intended to be used as a place card holder, as a class or kind, these items have been considered to be articles intended to display other decorative articles.

You indicated that these products would be used during the celebration of a wedding. You suggested that the merchandise be classified under the provision for festive articles in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS). However, weddings are not regarded as festivals or holidays. Therefore, subheading 9505.90.6000, HTS, is not applicable.

The applicable subheading for the candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States, HTS, which provides for other non-electrical lamps and lighting fittings: other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the cardholder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 646-733-3018. .


Robert B. Swierupski
National Commodity

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